Abstract
The development of renewable energy in Indonesia has experienced ups and downs due to technological barriers and inadequate economic conditions. This research has the aim of knowing the role of customs in encouraging the development and utilization of renewable energy and knowing the customs facilities provided to encourage the development and utilization of renewable energy. In this research, a qualitative research method will be used. data is obtained from interviews with related parties. Customs has an important role in the development of renewable energy. The first role is customs as a regulator. The second role performed by customs is to be a facilitator. The facility is in the form of a reduction in tax levies, namely exemption from import duties and not levied import tax. Customs agencies are proven to have a role in renewable energy development.
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